Financial Guidelines for Extension Clubs & Groups

Master Gardener groups and 4-H clubs are programs of the University of Arkansas System Division of Agriculture – Cooperative Extension Service (hereinafter referred to as UADA-CES or Extension). As such, Extension is responsible for how club and group activities are conducted and reported. Extension has a responsibility to conduct its programs in compliance with all applicable laws and regulations, maintain the public trust, and safeguard the positive image of the organization. Because so many Extension programs are delivered in conjunction with local volunteers, it is imperative that all parties understand their roles and responsibilities regarding Extension activities.

The primary purpose of this site and the Financial Guidelines document is to provide guidance for county Extension personnel and club and group volunteers when conducting and recording financial transactions related to club and group activities. For topics not already addressed in UADA policies, the guidance in the Financial Guidelines document carries the same weight as UADA policies. If any inadvertent conflicts exist between this document and formal UADA policies, formal policies prevail.

The Arkansas Extension Homemakers Council (AEHC), 4-H foundations, and any other separately incorporated organizations are not covered by these guidelines.

The Financial Guidelines are frequently revised to provide clarifications and additional information as new questions arise. The latest version is dated September 2025.

Download Financial Guidelines-September 2025

(If you need the Word Doc format, contact Kyleen Prewett at 501-671-2180 or kprewett@uada.edu.)